2018 (6) TMI 488

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.... appellant pointed out that they had imported zinc ash as US $ 305 PMT. The matter was investigated and a show cause notice was issued to them. In the notice it was alleged that the supplier of goods M/s Hemsu International, had issued invoice No. 397 dated 17/03/2003, 399 dated 01/04/2003 in respect of these goods which were cleared by the appellant vide Bill of Entry No. 838319 dated 23/04/2003, 840593 dated 30/04/2003 and 856181 dated 20/06/2003. The aforesaid invoices were received by DRI along with information regarding undervaluation. Statement of Ashok Kumar Talesara, Director of appellant was recorded wherein he admitted that they had an understanding with the supplier M/s Hemsu International that they would help them in saving cust....

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..../documents recovered during the course of investigation by DRI. He also relied on the statement of Shri Ashok Kumar Talesara, Director of the appellant firm but had admitted that the value of the goods and the modus oprerandi were negotiated with the supplier. Aggrieved by the said order the appellants are before the Tribunal. 3. He argued that the confessional statement of the Director dated 12/04/208 and 15/04/2008 was not true and voluntary and was obtained under threat and by showing unauthenticated documents. He further argued that loading has been done on the basis of invoices obtained from undisclosed sources. He argued that the same is not admissible evidence under Section 139 of the Customs Act, 1962. He further argued that no g....